cash-generating unit(Angleško) Noun The smallest group of classifiable assets that generates cash independently of other assets within an organization. These groups of assets are used to measure impairment losses that will be incurred.
Nemško: zahlungsmittelgenerierende Einheit Špansko: unidad generadora de efectivo Francosko: unité génératrice de trésorerie Italijansko: unità generatrice di flussi finanziari